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Chapter 1. Inheritance Tax›Article 10. Refunds

§ 14371.2. Erroneous Payment.

California Code of Regulations, Title 18 — Division 2.5. State Controller · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/IE8A113E34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

An erroneous payment is that portion of the amount paid which is in excess of the amount specified in an order fixing tax or where there is no order fixing tax, in excess of the amount specified in a Controller's determination of tax.

Note: Reference: Section 14371, Revenue and Taxation Code.

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▸Contents — California Code of Regulations, Title 18 — Division 2.5. State Controller
California Code of Regulations, Title 18 — Division 2.5. State Controller

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